Conditions and restrictions in respect of inputs and capital goods sent to the job worker

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....n issued by the principal, including where such goods are sent directly to a job-worker ^2[, and where the goods are sent from one job worker to another job worker, the challan may be issued either by the principal or the job worker sending the goods to another job worker: Provided that the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and de....

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....s may be extended by the Commissioner by a notification in this behalf: Provided that any extension of the time limit notified by the Commissioner of State tax or the Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.] ^6[Explanation. - For the purposes of this sub-rule, the expression "specified period" shall mean,- (a) the period of six consecu....

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....hinery" as defined in the Explanation to section 17; (2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17- (a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b) the value of security shall be taken as one per cent. of the sale value of such security. &nb....